根据效力等级的不同，我国会计法律制度分为会计法律、会计法规、会计规章和会计规范性文件4个层次。下列各项中，属于会计法规的有( )。
A．国务院发布的《总会计师条例》
B．国务院发布的《企业财务会计报告条例》
C．省级人大常委会发布的地方会计管理条例
D．财政部发布的《财政部门实施会计监督办法》
参考答案：A,B,C
解析： 因D项属于会计规章。所以A、B、C项正确。
| 阅读理解。 | |
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| 1. The cruise (海上航游) will begin _____. | |
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| A. at seven in the morning B. at seven in the evening C. at ten in the morning D. at ten at night | |
| 2. The cruise will take _____. | |
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| A. 30 minutes B. 3 minutes C. 3 hours D. 3 o'clock | |
| 3. Mr. King will see _____ during the cruise. | |
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| A. trees B. buildings C. bridges D. fantastic city lights | |
| 4. People can buy tickets _____. | |
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| A. on the ferry B. at Kowloon Public Pier C. at Star Ferry Pier D. at 123 Canton Road | |
| 5. Helen wants to have dinner on the ferry with her son, 14 and her daughter, 10, they should pay _____. | |
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| A. HK $810 B. HK $204 C. HK $324 D. HK $510 |